Supreme Court of India
Union of India and Ors. Etc. Etc. v. Chowgule and Co. Pvt. Ltd. Etc. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
For the aforesaid reasons, we allow appeals Nos. 2980, 2981 & G 2983 of 1981 and set aside the judgment and orders of the Judicial Commissioner, Goa, Daman and Diu in Writ Petition No. 2/69, 12/69 and "" · 48no holding the impugned orders· and notices issued by the appellants- officers to the respondent writ petitioners as valid and enforceable in accordance with law.
Judgment, page 6
From the headnote
Motor Vehicles Taxation Act, 1965 : Section 4-Toxable event under-What is-'Dumpers and Shovels'---Whether taxable. Motor Vehicles Act, 1939 : Section 2( 18). (As amended by Act 100 of 1956)-'Motor Vehicle'-What is-'Dumpers and shovels'-whether Motor Vehicle. The respondents, carrying on mining operations, were using dumpers and shovels which were registered as 'Motor Vehicles' under the Motor Vehicles Act, 1939. They were paying tax thereon under. the Motor Vehicles Taxation Act, 1965. Subsequendy, they stopped paying tax on the ground that they were paying tax thereon under a mistaken belief
Where later benches applied it
Of those, 1 referred to
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